Forthcoming articles


International Journal of Learning and Intellectual Capital


These articles have been peer-reviewed and accepted for publication in IJLIC, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.


Forthcoming articles must be purchased for the purposes of research, teaching and private study only. These articles can be cited using the expression "in press". For example: Smith, J. (in press). Article Title. Journal Title.


Articles marked with this shopping trolley icon are available for purchase - click on the icon to send an email request to purchase.


Articles marked with this Open Access icon are freely available and openly accessible to all without any restriction except the ones stated in their respective CC licenses.


Register for our alerting service, which notifies you by email when new issues of IJLIC are published online.


We also offer RSS feeds which provide timely updates of tables of contents, newly published articles and calls for papers.


International Journal of Learning and Intellectual Capital (5 papers in press)


Regular Issues


  • Resilience: resources and strategies of SMEs in a new theoretical framework   Order a copy of this article
    by Fernando G. Alberti, Stefania Ferrario, Emanuele Pizzurno 
    Abstract: The issue of the ability to survive and successfully compete in a turbulent business environment (i.e., resilience) is becoming more and more noteworthy within entrepreneurial, managerial and strategic studies (Pal et al., 2014; Linnenluecke, 2017). Although small and medium-sized enterprises (SMEs) are defined the backbone of the economy in many countries (Cowling et al., 2015) these are less studied from the resilience angle. While there exists in literature a strong focal point around which definitions and theory building are constructed, there is a lack of empirically testing and demonstrating of such theories. There is little empirical evidence on how organisations, especially SMEs, may achieve degrees of resilience. Thus the purpose of this paper is to skim among all the key enablers that emerge from literature and identify strategic and managerial features that more likely could support SMEs to obtain a certain level of resilience.
    Keywords: resilience; SME; Italy; knowledge; resources; competitiveness; resource-based view of the firm.
    DOI: 10.1504/IJLIC.2018.10010129
  • The effect of intellectual capital on the relationship between the governance structures of directors board of listed companies in Tehran Stock Exchange   Order a copy of this article
    by Mohammad Esmaeili, Mojtaba Salehi, Mohammad Ahmadi 
    Abstract: Intellectual capital of firms is the combination of human, structural, and physical capital. Therefore, having control over these assets enable the organisation to have effective internal governance and also a successful foreign relation with customers, suppliers and others. This study has investigated the effect of intellectual capital on the relationship between structural governing of board governance and perceived firms financial performance in Tehran stock exchange in the years 20092011. The present study is applied research. Eviews 7 software is used for calculation and analysis of collected data. The results showed that governing structure of the board governance has a positive significant relationship on intellectual capital. Also, intellectual capital has a positive significance on the relationship between governing structures of board governance and perceived firms performance in Tehran stock exchange. So, with an emphasis on size, combination, and rate of board independence can significantly increase intellectual capital ratio and consequently the firms performance.
    Keywords: Intellectual capital; board governance; director’s board; Tehran Stock Exchange.
    DOI: 10.1504/IJLIC.2018.10010130
  • The importance of working environment disclosures in Indonesian financial industry: an application of Indonesian intellectual capital disclosures framework   Order a copy of this article
    by Martin Surya Mulyadi, Yunita Anwar, Rosinta Ria Panggabean 
    Abstract: The national intellectual capital of Indonesia was the worst among five major Southeast Asian countries (Lin et al., 2014). To overcome this issue, President Joko Widodo provides his direction and commitment to the development of human capital in Indonesia (World Economic Forum, 2015). This research examines whether Indonesian listed companies in the financial industry follows Presidents direction to focus on human capital. The financial industry is used as a research sample due to its exemplary disclosure practices in Indonesia. Furthermore, this research employs the Indonesian intellectual capital disclosures framework developed by Mulyadi et al. (2017) to analyse IC disclosures in the industry. This framework consists of the working environment, intangible assets, and customer relations. Working environment largely consists of human capital, and this research reveals that working environment was the most disclosed IC category in Indonesian financial industry in 2015.
    Keywords: intellectual capital; intellectual capital disclosures; the Indonesian intellectual capital disclosures framework; working environment.
    DOI: 10.1504/IJLIC.2018.10010866
  • THE NEED FOR LIFELONG LEARNING   Order a copy of this article
    by Luke Gerard Christie, Gajendra Kumar 
    Abstract: The more we learn and acquire knowledge, the more empowered and better would our life become. In more than one scenario, people who upgraded themselves or were more knowledgeable came off as being resilient, innovative with the attitude of being socially and emotionally resilient. The more learning becomes part of our daily life and curious we are, life becomes more gratifying and energetic for achieving ones dreams and goals. Acquisition of more knowledge helps in solving problems effectively with an efficient and innovative bent of mind. The desire to make learning a life-long activity and a continuous process helps create value and add value to what we do or in living life to the fullest and in reaching out to others with integrity and in principle. Life has to be lived not as a monotonous activity but has to be experienced from within and learning creates that path.
    Keywords: learning; better memory; leadership; education; excitement; innovative thinking; critical thinking; positive mindset.
    DOI: 10.1504/IJLIC.2018.10010867
  • Corporate Governance and Intellectual Capital Disclosure: Evidence from the Scandinavian Countries   Order a copy of this article
    by Belle Selene Xia, Ignace De Beelde 
    Abstract: In the modern society intellectual capital (IC) disclosure offers valuable insights on the information transparency between the organisation and its stakeholders. The purpose of the present study is to analyse the determinants of IC disclosure based on the firm data collected from the Scandinavian countries. We have chosen to analyse 123 annual reports in the local language for the period of 2008 to 2012. The annual reports act as one of the best sources of data revealing important information about firms that are beyond the reporting requirements of the accounting regulations. This paper combines the empirical research of IC disclosure with the previous literature to identify its strategic implications on corporate governance. The aim is to examine the relationship between firm size, leverage ratio, information asymmetry and industry-specific factors on the level of IC disclosure. Our results call the potential need for more IC disclosure.
    Keywords: intellectual capital reporting; organisational learning; intangible resources; competitive strategy.
    DOI: 10.1504/IJLIC.2018.10011242